10-33-16. Equalization of assessments--Notice to company--Certification to county auditors.After the date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessment of each company not subject to the tax imposed by §10-33-21 and notify each company by mail.The department shall certify the value finally determined to the county auditor of each county in which the company assessed owns property. Source: SDC 1939, §57.1804; SL 1994, ch 73, §33; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §9.
South Dakota Legal Code